A. Rashad Abdel-Khalik

University of Illinois at Urbana-Champaign - Department of Accountancy

Proessor of Accountancy

1206 South Sixth Street

320 Wohlers Hall

Champaign, IL 61820

United States

SCHOLARLY PAPERS

25

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2,725

CITATIONS
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Top 5,493

in Total Papers Citations

93

Scholarly Papers (25)

1.

An Empirical Analysis of CEO Risk Aversion and the Propensity to Smooth Earnings Volatility

Journal of Accounting, Auditing and Finance, Vol. 22, No. 2, 2007
Number of pages: 53 Posted: 29 Aug 2006 Last Revised: 05 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 670 (34,994)
Citation 1

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Income Smoothing, Earnings Volatility, Firm-specific Risk, Management Expense Preference

2.

How Enron used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships with Big Banks

Journal of Accounting, Auditing and Finance, 2017, pp. 1-20
Number of pages: 39 Posted: 14 Mar 2016 Last Revised: 08 Sep 2017
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 584 (41,919)

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derivatives, selling fraud, big banks, cash flow, accounting misrepresentation

3.

Why Do Private Companies Demand Auditing?

Journal of Accounting, Auditing and Finance, Vol. 8, No. 1, 1993
Number of pages: 22 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 262 (108,108)
Citation 9

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4.

Prospect Theory Predictions in the Field: Risk Seekers in Settings of Weak Accounting Controls

Forthcoming, Journal of Accounting Literature
Number of pages: 54 Posted: 29 Oct 2014 Last Revised: 30 Mar 2015
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 175 (159,500)

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Loss of Control; Gambler’s Martingale; Risk Seeking; Decision-making under Stress; Fraud; Swaps; Options; Futures; Accounting Systems

CEO Risk Preference and Investing in R&D

Abacus - A Journal of Accounting Finance and Business Studies, Forthcoming
Number of pages: 55 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 167 (166,346)

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Determinants of R&D; Risk Aversion; Risk Tolerance; Risky Investments; Incentive Pay

CEO Risk Preference and Investing in R&D

Abacus, Vol. 50, Issue 3, pp. 245-278, 2014
Number of pages: 34 Posted: 17 Sep 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
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Determinants of R&D, Incentive Pay, Risk Aversion, Risk Tolerance, Risky Investments

6.

The Association between Idiosyncratic Risk and Private Information Acquisition

(CAAA) 2008 Annual Conference Paper
Number of pages: 34 Posted: 15 Jan 2008 Last Revised: 24 May 2009
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 136 (197,155)

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Analysts forecast dispersion, earnings volatility, forecast uncertainty, nonsystematic risk

7.

The Jointness of Audit Fees and Demand for MAS: A Self-Selection Analysis

Contemporary Accounting Research, Vol. 6, No. 2, 1990
Number of pages: 29 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 92 (261,407)
Citation 21

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Audit Pricing, consulting fees, spillover effects, the Heckman method

8.

Fair Value Accounting and Stewardship

Accounting Perspectives, Vol. 9, No. 4, 2009
Number of pages: 18 Posted: 04 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 86 (272,693)

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Fair value accounting; Stewardship; Accountability

9.

Reforming Corporate Governance Post Enron: Shareholders’ Board of Trustees and the Auditor

Journal of Accounting and Public Policy, Vol. 21, No. 1, 2002
Number of pages: 7 Posted: 18 Jun 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 76 (293,666)
Citation 9

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Auditing, Fraud, Enron, Stockholders rights

10.

Factors Limiting Behavioral Research in Accounting

Behavioral Research in Accounting, Vol. 6, No. supp, 1994
Number of pages: 11 Posted: 18 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 75 (295,804)

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Field studies, experiments, functional fixation, demand characteristics

11.

Expectations Data and the Predictive Value of Interim Reporting

Journal of Accounting Research, Vol. 16, No. 1, 1978
Number of pages: 14 Posted: 05 Jun 2014
A. Rashad Abdel-Khalik and Jose Espejo
University of Illinois at Urbana-Champaign - Department of Accountancy and Duke University
Downloads 55 (347,568)
Citation 6

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Forecasting, prediction errors, recursive, quarterly reporting

12.

Transforming Big Banks into Bucket Shops: The Impact of Gramm-Leach-Bliley Act & The Commodity Futures Modernization Act

Number of pages: 46 Posted: 26 Jul 2016 Last Revised: 14 Jul 2017
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 53 (353,732)

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gambling, financial derivatives, transparency, financial concentration

13.

The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation

Journal of Accounting Research, 1973
Number of pages: 36 Posted: 21 Jul 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 52 (356,801)
Citation 3

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aggregation, information loss, loan officers, cost of debt, income statement

14.

The Entropy Law, Accounting Data, and Relevance to Decision-Making

Accounting Review, Vol. 47, No. 2, 1974
Number of pages: 13 Posted: 04 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 52 (356,801)
Citation 1

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Entropy, aggregation, linformation, communication, experiment in lending

15.

Returns to Informational Advantages: The Case of Analysts' Forecast Revisions

Accounting Review, Vol. 57, No. 4, 1982
Number of pages: 20 Posted: 05 Jun 2014
A. Rashad Abdel-Khalik and Bipin B. Ajinkya
University of Illinois at Urbana-Champaign - Department of Accountancy and University of Florida - Fisher School of Accounting
Downloads 42 (389,658)
Citation 13

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earnings forecast, forecast revision, private information, accuracy

16.

Understanding Accounting Changes in an Efficient Market: Evidence of Differential Reaction

Accounting Review, Vol. 53, No. 4, 1978
Number of pages: 18 Posted: 04 Jun 2014
A. Rashad Abdel-Khalik and James C. McKeown
University of Illinois at Urbana-Champaign - Department of Accountancy and Pennsylvania State University
Downloads 40 (396,819)
Citation 5

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LIFO-FIFO, accounting changes, cash flow effects, earnings effects, earnings growth

17.

Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations and Self-Selection Bias

Contemporary Accounting Research, Vol. 7, No. 1, 1990
Number of pages: 32 Posted: 17 May 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 31 (432,700)
Citation 4

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Self-Sorting, Incentive Compensation and Human-Capital Assets

European Accounting Review Vol. 12, No. 4, 2003
Number of pages: 39 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 24 (481,137)
Citation 5

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Job Search, labor markets, compensation, matching skills and pay

Self-Sorting, Incentive Compensation, and Human-Capital Assets

Posted: 20 Jan 2003
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

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Managerial Skills, Intangibles, Incentive Compensation, Human Capital, Recognition

Self-Sorting, Incentive Compensation, and Human-Capital Assets

European Accounting Review, Vol. 12, No. 4, 2003
Posted: 10 Nov 2003
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

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managerial skills, intangibles, incentive compensation, human capital, accounting recognition

19.

The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?

International Journal of Accounting, Vol. 34, No. 4, 1999
Number of pages: 23 Posted: 05 Jun 2014
A. Rashad Abdel-Khalik, Kie Ann Wong and Annie Wu
University of Illinois at Urbana-Champaign - Department of Accountancy, National University of Singapore (NUS) - Department of Accounting and National Chengchi University (NCCU)
Downloads 21 (483,173)
Citation 13

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Emerging markets; Information content; Market segmentation; Chinese market segmentation

20.

Incentives for Accruing Costs and Efficiency in Regulated Monopolies Subject to Roe Constraint

Journal of Accounting Research, Vol. 26, Supplement, 1988
Number of pages: 31 Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 17 (504,993)
Citation 1

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21.

The Computer Held Hostage--Not the Right Road to Tenure

Issues in Accounting Education, Vol. 3, No. 1, 1986
Number of pages: 23 Posted: 03 Oct 2014 Last Revised: 04 Oct 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 9 (549,083)

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tenure, research methods, empirical analysis, spurious relationship, irrelevant variables

22.

Hierarchies and Size: A Problem of Identification.

Organization Studies , Volume 9, No 2, pp. 237-251 (1988)
Number of pages: 17 Posted: 18 Jun 2014
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 6 (565,158)
Citation 2

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Complexity, chain of command, span of control

23.

Information Choice and Utilization in an Experiment on Default Prediction

Journal of Accounting Research, Vol. 18, No. 2, 1980
Posted: 05 Jun 2014 Last Revised: 04 Oct 2014
A. Rashad Abdel-Khalik and Kamal El-Sheshai
University of Illinois at Urbana-Champaign - Department of Accountancy and Independent

Abstract:

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information cues, prediction, financial ratios, loans

24.

The Effect of LIFO-Switching and Firm Ownership on Executives' Pay

Journal of Accounting Research, Vol. 23, No. 2, 1985
Posted: 17 May 2014 Last Revised: 03 May 2016
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy

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Agency Theory; Accounting Methods' Changes; Compensation; Cash Flow vs. Accrual

25.

Growth in Financial Derivatives: The Public Policy and Accounting Incentives

Journal of Accounting and Public Policy, Vol. 34, No. 3, 2015
Posted: 11 May 2014 Last Revised: 27 Jul 2015
A. Rashad Abdel-Khalik and Po-Chang Chen
University of Illinois at Urbana-Champaign - Department of Accountancy and Miami University of Ohio - Richard T. Farmer School of Business Administration

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derivatives, public policy, FAS 133, hedge accounting